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A mother with custody of her minor daughters asks whether she can apply the minimum per child despite the daughters being temporarily registered with the father for studies. The DGT responds that the parent with custody may apply the minimum as they are the one with whom the children live.
Question posed: Whether they may apply the minimum for descendants for their daughters.
The parent who has custody of the children may apply the minimum for descendants as they are the person with whom the children reside, without being able to apply the special rules for alimony annuities. The sporadic absence of a child from the habitual residence during school terms does not break the requirement of cohabitation. On the other hand, the parent who does not cohabit but provides alimony by judicial resolution may choose between the minimum for descendants (prorated equally between parents) or the treatment of alimony annuities.
What is published here, applied to a company or a specific case. The first meeting is free.
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